STOURM (René)
    GENERAL TAX SYSTEMS, 3rd ed.
Édition :
    Paris
Date :
    1912
    octavo, half green morocco, spine with raised bands, gilt engraved title, fine copy, VIII-439 p. .
    Definitive edition of the most important reflection on the general theory of taxation. Substantial historical introduction. First part of the highest order on “utopian tax systems,” discussing the characteristics of each type of taxation in force. The author has added in his preface a critique of the effects of income tax, and more specifically of the disruption of proportionality it is likely to cause. Highly sought after.

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